FOR OFFICE USE ONLY
State of Rhode Island Division of Taxation One Capitol Hill
PERMIT #________________________
STE 36
Providence, RI 02908-5829 WWW.TAX.RI.GOV
BUSINESS APPLICATION and REGISTRATION Fees and Instructions: Sales permit is renewable at fiscal year ending June 30th
if YES
AND
Complete Sections: ABCDE ABCE ABCDE ABE
Include
Yes
No
Do you have employees working in RI?
Fee: None None None $10.00
Do you have RI Withholding? Do you lease employees in RI? Do you make sales at retail?
Additional Information
(A separate permit & fee is required for each location.)
If unknown, check NO.
None
Sales Tax liability greater than $200 per mo.?
Will you be selling: Gasoline Beverages or food Liquor -
Fee is for filling station license. Fee is for litter permit. (Renewable on December 31st) License from city or town is required. Each cigarette vending machine requires a separate license and fee. If yes, MV Dealer license # _____________(required). If yes, MV Lease license # _____________(required). ** Type of Rental: Residential Dwelling Rental Room Rental Product?
$5.00 $25.00 None $25.00
Cigarettes/Tobacco/Other Tobacco -
Motor Vehicles Motor Vehicles leasing Rental of room(s)/home(s) Prepaid wireless phone cards Other -
None None None None
Total Fees enclosed
** If multiple locations, complete the Multi-Location City/Town Breakdown Page
Date business will commence in this state?
Seasonal operation?
Location Code #
Is application for a temporary event?________
(months opened)
The following codes can be found on INSTRUCTION SHEET 1.
Date(s) of event?______________________
Business Code #
Section A: Type or Print Name, Mailing Address and Tax Identification Number TYPE OF ENTITY:
SOLE OWNER
PARTNERSHIP
LIMITED LIABILITY COMPANIES: Name (Employer, Business, Corporation or Owner)
CORPORATION
OTHER
LLC- SOLE PROPRIETOR
Please specify: __________________________________ LLC- CORPORATION
LLC-PARTNERSHIP RI Employment Registration #(if assigned)
Business name (if different from above)
Federal Employer Ident. #(if assigned)
Mailing Address No and Street or P.O BOX (include apt. office or unit#, if any)
City or Town
State
Zip-Code
Actual Rhode Island Location No. and Street (include apt. office or unit #, if any) CANNOT ACCEPT PO BOX #
City or Town
State
Zip Code
IF MORE THAN (1) LOCATION, PLEASE COMPLETE PART D-2 ON THE BACK OF THIS FORM
Business Phone #
Sales Tax Permit #(if assigned)
State and Date of Incorporation
Is any other license or permit required?
Name & Sales Permit # of former owner (if not applicable write N/A)
Provide a name, address and telephone number of person(s) in charge of Sales and Payroll Records.
Street
Name
City
State
Zip Code
( ) Telephone number
Section B: Type or Print Name, Social Security Number, Home Address, Title of Owner, each Partner, or each Corporate Officer Name
Social Security #
Street Address
City or Town
Name
Social Security #
Street Address
City or Town
Form BAR
REVD 07/14/2015
Telephone Number
Title
State
Zip Code
Telephone Number
Title
State
Zip Code
Section C: Payroll Information Amount of RI withholding taxes you expect to withhold from employees each month.
Filing Status will be
$24,000 or more
Number of employees
Daily
$600 or more but less than $24,000
Quarter-Monthly
$50 or more but less than $600
First date wages paid in RI
Monthly
Less than $50.00
Are you -
Quarterly
Non-Profit_____Religious_____IRS Code 501-C-3_____
If any part of the business or its assets were acquired, please enter the date of acquisition, name, address and, if known, RI Employment Registration number of the former owner.
RI Employment Registration #
Date of Acquisition month
day
year
Name of former owner
Trade Name
Street Address
City
State
Zip Code
If any employees were acquired from that business, please enter the number of employees acquired. If you are a sole owner or partnership that is incorporating, state the name and address of the former business. Name
Address
Section D Industry Description D-1: Detailed information about your business is required in order to assign the correct industrial classification. In the space below describe your most important business activities, goods, products or services in Rhode Island as though you were telling a prospective employee what you do. Please provide the approximate percentage of sales or revenues resulting from each product or service. The total of percentages should equal 100%. If you have any questions regarding this section, please refer to Instruction Sheet 2 or call the Rhode Island Department of Labor & Training's Labor Market Information unit at (401) 462-8760 for assistance.
%
%
%
%
%
% D-2 Establishment Locations: If you operate your business at more than one location in Rhode Island, please list the street address, city and zip code for each RI location and the approximate employment for each location. If the business activities of any establishment differ from the above, please tell us the products or services of differing location. Street
Town
Zip Code
Employees
Section E: Certification and Signature (Must be signed) The undersigned certifies that the information given on this form is true and correct to the best of his or her knowledge and belief. Date
Form BAR
Signature(s) of Applicant(s)
REVD 07/14/2015
Print Name and Title
Activity
INSTRUCTION SHEET 1 Sales Tax and Litter Permits must be renewed annually. LOCATION CODES FOR RHODE ISLAND CITIES AND TOWNS BARRINGTON
01
CUMBERLAND
08
JAMESTOWN
15
NEW SHOREHAM
22
RICHMOND
29
WESTERLY
BRISTOL
02
EAST GREENWICH
09
JOHNSTON
16
NORTH KINGSTOWN
23
SCITUATE
30
WEST GREENWICH
36 37
BURRILLVILLE
03
EAST PROVIDENCE
10
LINCOLN
17
NORTH PROVIDENCE
24
SMITHFIELD
31
WEST WARWICK
38
CENTRAL FALLS
04
EXETER
11
LITTLE COMPTON
18
NORTH SMITHFIELD
25
SOUTH KINGSTOWN
32
WOONSOCKET
39
CHARLESTOWN
05
FOSTER
12
MIDDLETOWN
19
PAWTUCKET
26
TIVERTON
33
OUT OF STATE
40
COVENTRY
06
GLOCESTER
13
NARRAGANSETT
20
PORTSMOUTH
27
WARREN
34
CRANSTON
07
HOPKINTON
14
NEWPORT
21
PROVIDENCE
28
WARWICK
35
BUSINESS CODES FOR PRINCIPAL BUSINESS ACTIVITY These authority titles and definitions are based, in general, on the Standard Industrial Classification System authorized by Regulatory and Statistical Analysis Division, Office of Information and Regulatory Affairs, Office of Management and Budget, to classify enterprises by type of activity in which they are engaged. Using the list below, enter on the Application Form, the code number of the specific industry group from which the largest percentage of "total receipts" is derived. "Total receipts" means gross receipts plus all other income.
CODE
Retail Trade - Selling Goods to Individuals
Finance, Insurance, Real Estate,
7732
Construction
and Households
and Related Services
7799
0018
Operative builders(for own account)
3012
Selling door-to-door, by telephone or party plan,
5520
or from mobile unit
5579
Real estate property managers
0034
Residential building
3038
Catalog or mail order
5710
Subdividers and builders, except
0059
Nonresidential building
3053
Vending machine selling
0075
Highway and street construction
Selling from Showroom, Store, or other
3889
Other heavy construction (pipe laying,
Fixed Location
GENERAL CONTRACTORS
bridge construction, etc.) Building
Food, beverages, and drugs
Real estate agents or brokers
cemeteries 5538
5553
Employment agencies and personnel supply Consumer credit reporting and collection services
7856
Mailing, reproduction, commercial arts and photography, and stenographic services
7872
Computer programming, processing, data
including residential
7922
Computer repair, maintenance, and leasing
Operators and lessors or other
7773
Operators and lessors of buildings,
preparation, and related services
3079
Eating places (meals or snacks)
0232
Plumbing, heating, air conditioning
3086
Catering services
5702
Insurance agents or brokers
7914
Investigative and protective services
0257
Painting and paper hanging
3095
Drinking places (alcoholic beverages)
5744
Other insurance services
7880
Other business services
0273
Electrical work
3210
Grocery stores (general line)
6064
Security brokers and dealers
0299
Masonry, dry wall, stone, tile
0612
Bakeries selling at retail
6080
Commodity contracts brokers and
8110
Beauty shops (or beautician)
0414
Carpentering and flooring
3236
Other food stores (meat, produce, candy, etc.)
dealers, and security and commodity
8318
Barber shop (or barber)
0430
Roofing, siding, and sheet metal
3251
Liquor stores
exchanges
8334
Photographic portrait studios
0455
Concrete work
3277
Drug stores
6130
Investment advisors and services
8532
Funeral services and crematories
0885
Other building trade contractors
6148
Credit institutions and mortgage bankers
8714
Child day care
(excavation, glazing, etc.)
Automotive and service stations
real property
Equipment rental and leasing
trade contractors, including repairs
(except computer or automotive)
Personal services
3319
New car dealers (franchised)
6155
Title abstract offices
8730
Teaching or tutoring
Manufacturing, including
3335
Used car dealers
5777
Other finance and real estate
8755
Counseling (except health practitioners)
Printing and publishing
3517
Other automotive dealers (motorcycles,
Transportation, Communications,
8771
Ministers and chaplains
recreational vehicles, etc.)
Public Utilities, and Related Services
6882
Other personal services
8813
Automotive rental or leasing, without driver
0638
Food products and beverages
0653
Textile mill products
3533
Tires, accessories, and parts
6114
Taxicabs
0679
Apparel and other textile products
3558
Gasoline service stations
6321
Bus and limousine transportation
0695
Leather, footwear, handbags, etc.
0810
Furniture and fixtures
0836
Lumber and other wood products
0851
Printing and publishing
0877
Paper and allied products
1032
Stone, clay, and glass products
1057
Primary metal industries
1073
Fabricated metal products
1099
General merchandise, apparel, and furniture
Automotive services
6361
Other highway passenger transportation
8839
Parking, except valet
Variety stores
6338
Trucking (except trash collection)
8953
Automotive repairs, general and specialized
3731
Other general merchandise stores
6395
Courier or package delivery services
8896
3756
Shoe stores
6510
Trash collection without own dump
3772
Men's and boys' clothing stores
6536
Public warehousing
9019
3913
Women's ready-to-wear stores
6551
Water transportation
9035
Other electrical equipment repair
3921
Women's accessory and specialty stores
6619
Air transportation
9050
Reupholstery and furniture repair
and furriers
6635
Travel agents and tour operators
2881
Other equipment repair
Machinery and machine shops
3939
Family clothing stores
6650
Other transportation services
1115
Electric and electronic equipment
3954
Other apparel and accessory stores
6676
Communication services
9217
Offices and clinics of medical doctors (MOs)
1883
Other manufacturing industries
6692
Utilities including dumps, snowplowing,
9233
Offices and clinics of dentists
road clearing, etc.
9258
Osteopathic physicians and surgeons Podiatrists
3715
Other automotive services (wash, towing, etc.)
Miscellaneous repair, except computers TV and audio equipment repair
Medical and health services
3970
Furniture stores
Mining and Mineral Extraction
3996
TV, audio, and electronics
1511
Metal mining
3988
Computer and software stores
Services (Personal, Professional,
9241
1537
Coal mining
4119
Household appliance stores
and Business Services
9274
Chiropractors
1552
Oil and gas
4317
Other home furnishing stores (china, floor
Hotels and other lodging places
9290
Optometrists
1719
Quarrying and nonmetallic mining
coverings, etc.)
7096
Hotels, motels, and tourist homes
9415
Registered
Music and record stores
7211
Rooming and boarding houses
9431
Other health practitioners
7237
Camps and camping parks
9456
Medical and dental laboratories
Agricultural Services, Forestry,
4333
Fishing
Building, hardware, and garden supply
Laundry and cleaning services
1933
Crop services
4416
Building materials dealers
1958
Veterinary services, including pets
4432
Paint, glass, and wallpaper stores
7419
1974
Livestock breeding
4457
Hardware stores
7435
1990
Other animal services
4473
Nurseries and garden supply stores
2113
Farm labor and management services
2212
Horticulture and landscaping
2238
Forestry, except logging
0836
Logging
4630
Gift, novelty, and souvenir shops
2246
Commercial lighting
4655
Florists
7617
Legal services (or lawyer)
2469
Hunting and trapping
Other retail stores 4614
Used merchandise and antique stores
9472
Coin-operated laundries and dry cleaning 9886
Nursing and personal care facilities Other health services
Amusement and recreational services
Other laundry, dry cleaning, and garment services
8557
Physical fitness facilities
7450
Carpet and upholstery cleaning
9597
Motion picture and video production
7476
Janitorial and related services (building,
9688
Motion picture and tape distribution and
(except motor vehicle parts)
house, and window cleaning)
Business and/or personal services
allied services 9613
Videotape rental
9639
Motion picture theaters
4671
Jewelry stores
7633
Income tax preparation
9670
Bowling centers
Wholesale Trade - Selling Goods
4697
Sporting goods and bicycle shops
7658
Accounting and bookkeeping
9696
Professional sports and racing, including
to Other Business, Etc.
4812
Boat dealers
7518
Engineering services
4838
Hobby, toy, and game shops
7682
Architectural services
9811
Theatrical performers, musicians, agents,
9837
Other amusement and recreational services
8888
Unable to classify
Durable goods, including machinery, equipment, wood, metals, etc. 2618
Selling for your own account
2634
Agent or broker for other firms - more than 50% of gross sales commission Nondurable goods, including food, fiber, chemicals, etc.
4853
Camera and photo supply stores
7708
Surveying services
4879
Optical goods stores
7245
Management services
4895
Luggage and leather goods stores
7260
Public relations
5017
Book stores, including newsstands
7286
Consulting services
5033
Stationary stores
7716
Advertising, except direct mail
5058
Fabric and needlework stores
2675
Agent or broker for other firms - more
2659
Selling for your own account
5074
Mobile home dealers
5884
Other retail stores
5090
Fuel dealers (except gasoline)
than 50% of gross sales on commission
promoters and managers
producers, and related services
Instruction Sheet 2 Instructions for Section D - Industry Description on the Business Application and Registration Form: For additional advice on Section D you may call the Labor Market Information office at (401) 462 - 8760.
D-1: Please describe your RI worksite using the examples below as a guide. Use separate lines for each product or service and estimate the percentage of sales or work so we can count what you do most. RETAIL TRADE: Describe the types of goods sold and the style of selling (for example: garden power tools 20% & plant nursery 80%; gift, novelty & souvenir shop; discount department store, warehouse club, mail order catalog, baked goods store, retail bakery, women's wear accessories, used car lot, vending machines, on-line auction…). WHOLESALE TRADE: Specify if you have inventory at the RI establishment, the type of goods and whether they are new or used. Indicate if you are a "manufacturers' representative" commission sales agent without inventory. FINANCE & INSURANCE: be specific: e.g. securities market maker, venture capital, portfolio manager, mutual fund sales, mortgage banker, mortgage broker, independent insurance agent, casualty underwriter, reinsurance…. CONSTRUCTION: Prime contractors: specify the usual type of structures (e.g. apartment, industrial, store, hotel or office buildings; single-family houses, residential remodeling, bridges, roads, etc...) that you build. Subcontractors and tradesmen: tell us the trade or specialty and whether you work more at residential buildings or non-residential structures (e.g. residential plumbing, industrial HVAC, non-residential finish carpentry, non-res. precast concrete…). MANUFACTURING: specify the products produced, type of facility, and principal processes used. List the principal materials used and if bought from other companies, sent from other units of your business, or made at this site. REAL ESTATE: be specific: (e.g.. realtor (agent), land developer (subdivider), apartment managers, lessor of offices). If you rent out a building, what kind is it? Do you own the property, sublet it or manage it for others? RESTAURANTS specify: full (table) service restaurant, limited (counter) service restaurant, donut shop, snack bar, banquet hall, cafeteria, food service contract operator, caterer, dinner theater, bar, or nightclub. TRANSPORTATION and/or WAREHOUSING: Specify the transportation mode (e.g. scheduled airline, courier service, LTL trucking, specialized trucking...) and area of service (e.g. overnight long-haul, coastal, deep seas,...). Related services: tell us what type (e.g. refrigerated warehouse, shipping agent, tour guides, sport-fishing charter...). UTILITY or SANITATION SERVICE: specify separately each type of service (e.g. natural gas pipeline, gas distribution, hydroelectric generation, wholesale electricity reseller, water supply, recycleables sorting…) COMMUNICATIONS: specify each type of service (e.g. local, long distance or data telephone service; radio network, cable TV service, leasing & reselling long distance telephone service, cell-phone carrier, etc…). AGRICULTURAL, or FISHING... specify separately the types of crop grown, crop services, livestock raised, fish caught, horticultural specialty or forestry work. Examples: 40% apples & 60% dairy goats, shellfish aquaculture…. PRIVATE HOUSEHOLD employing a cook, nanny or other domestic worker: you may write "domestic help." SERVICES Describe the services that your establishment offers. (e.g. residential property management, home health equipment rental, C.P.A. accountants, tax return preparation, payroll office, marketing consultant, environmental consultant, biotechnology r&d, portrait photography, veterinarian, employment placement agency, executive search, temporary help, printing broker, psychiatry, dentistry, massage therapy, assisted living home, nursing home, motel, bed & breakfast, transmission repair, auto body shop, nail salon, tanning salon, coin-operated dry cleaning…). GOVERNMENT: Indicate Federal, State, Tribal or Local. Specify activities: legislative, judicial, school, etc…. Instruction Sheet 2 revised 30 July 2009
State of Rhode Island Division of Taxation One Capitol Hill Providence, RI 02908 Taxpayer Status Affidavit / Identity Verification
All persons applying or renewing any license, registration, permit or other authority (herein after called “licensee”) to conduct a business or occupation in the state of Rhode Island are required to file all applicable tax returns and pay all taxes owed to the state prior to receiving a license as mandated by state law (RIGL 5-76) except as noted below. In order to verify that the state is not owed taxes, licensees are required to provide their Social Security Number, or Federal Tax Identification Number as appropriate. These numbers will be checked by the Division of Taxation to verify tax status prior to the issuance of a license. This declaration must be made prior to the issuance of a license.
Licensee Declaration I hereby declare, under penalty of perjury;
□ I have filed all required state tax returns and have paid all taxes owed. □ I have entered a written installment agreement to pay delinquent taxes that is satisfactory to the Tax Administrator.
□ I am currently pursuing administrative review of taxes owed to the state. □ I am in federal bankruptcy. (Case # ___________________________) □ I am in state receivership. (Case # ___________________________) □ I have been discharged from Bankruptcy. (Case # __________________) Type of Permit(s)/License(s) for which you are applying
___________________________
____________________________
Full Name (Please Print or Type)
Social Security Number (or FEIN if appropriate)
_____________________________________ Signature
______________________________________ Phone Number (including area code if not 401)
__________________________________ Date This completed Status Affidavit must be submitted with a Business Application Registration (Form BAR) or any other License/Permit application filed with the Division of Taxation.
2005
STATE OF RHODE ISLAND AND PROVIDENCE PLANTATIONS DEPARTMENT OF REVENUE DIVISION OF TAXATION One Capitol Hill, Providence, RI 02908
NAME: __________________________________________________________________ID#______________________________ MAILING ADDRESS: ________________________________________________________________________________________ LOCATION ADDRESS: ______________________________________________________________________________________ (If different from mailing address)
Please complete the following if you make sales of food and/or beverages: RIGL 44-18-18.1(2) states, "Eating and/or drinking establishments" mean and include restaurants, bars, taverns, lounges, cafeterias, lunch counters, drive-ins, roadside ice cream and refreshment stands, fish and chip places, fried chicken places, pizzerias, food and drink concessions, or similar facilities in amusement parks, bowling alleys, clubs, caterers, drive-in theatres, industrial plants, race tracks, shore resorts or other locations, lunch carts, mobile canteens and other similar vehicles, and other like places of business which furnish or provide facilities for immediate consumption of food at tables, chairs or counters or from trays, plates, cups or other tableware or in parking facilities provided primarily for the use of patrons in consuming products purchased at the location. Ordinarily, eating establishments do not mean and include food stores and supermarkets…
1.
a)
Based on the above definition, is your business an eating and/or drinking establishment? ________yes ________no
b)
This question is for food stores (convenience and mini-markets) and supermarkets only. Do you provide chairs, tables, or counter in an area of your store where prepared food and/or beverages may be consumed? ________yes ________no
If you checked yes to either a or b, you are required to collect and report the local tax. Please continue and respond to line 2 and 3. 2. Go to the back side of this page to complete the next question regarding business and delivery location(s). 3. Please sign and return this questionnaire along with the Business Application and Registration form. NOTE: If the return envelope is a window envelope, be sure to fold this sheet correctly to ensure that the Division of Taxation address (on the back of this page) is properly displayed in the window portion of the envelope. ___________________________________ Name of Contact Person
____________________________________ Daytime Telephone Number
___________________________________ Signature Any questions please contact the Excise Tax Department at (401)574-8955 Rev. 03/2010
ID:
Name:
LOCATION CITY/TOWN:
Place a check mark next to the city or town where your eating and/or drinking establishment is located. Also, if applicable, check the other cities or towns in this state where you deliver meals and/or beverages.
01 BARRINGTON 02 BRISTOL
21 NEWPORT 22 NEW SHOREHAM
03 BURRILLVILLE
23 NORTH KINGSTOWN
04 CENTRAL FALLS
24 NORTH PROVIDENCE
05 CHARLESTOWN 06 COVENTRY
25 NORTH SMITHFIELD 26 PAWTUCKET
07 CRANSTON
27 PORTSMOUTH
08 CUMBERLAND
28 PROVIDENCE
09 EAST GREENWICH 10 EAST PROVIDENCE
29 RICHMOND 30 SCITUATE
11 EXETER
31 SMITHFIELD
12 FOSTER
32 SOUTH KINGSTOWN
13 GLOCESTER 14 HOPKINTON
33 TIVERTON 34 WARREN
15 JAMESTOWN
35 WARWICK
16 JOHNSTON
36 WESTERLY
17 LINCOLN 18 LITTLE COMPTON
37 WEST GREENWICH 38 WEST WARWICK
19 MIDDLETOWN
39 WOONSOCKET
20 NARRAGANSETT
RHODE ISLAND DIVISION OF TAXATION ONE CAPITOL HILL PROVIDENCE, RI 02908
